Introduction to financial accounting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London u.a.
Routledge
1992
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 231 S. |
| ISBN: | 0415087783 |
Internformat
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| 245 | 1 | 0 | |a Introduction to financial accounting |c Christopher Nobes |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a London u.a. |b Routledge |c 1992 | |
| 300 | |a XII, 231 S. | ||
| 336 | |b txt |2 rdacontent | ||
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Datensatz im Suchindex
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| adam_text |
List of figures
List of tables
Preface
1 Introduction
2.1 Accou nting functions
1.2 Accountants
1.3 Institutional context
1.4 Accounting theory
Part I The accounting method
2 Value and profit
2.1 Value
2.2 Profit
2.3 Summary
3 The balance sheet
3.1 The business entity
3.2 Types ofasset
3.3 Valuation Conventions
3.4 Liabilities
3.5 Capital
3.6 Summary
4 Revenues and expenses
4.1 Accounting periods
4.2 Theaccruals Convention (revenues)
4.3 The accruals Convention (expenses)
4.4 Debtors and bad debts
4.5 Profit measurement Conventions
4.6 The accounting equation
vi Introduction to Financial Accounting 4.7 Profit, drawings and cash 31
4.8 Summary 3^
5 Depreciation ^*
5.1 The traditional concept 34
5.2 Methods of depreciation 37
5.3 Practice 41
5.4 Practical problems 42
5.5 Replacement 44
5.6 Further considerations 46
5.7 Summary 48
6 Stock 49
6.2 Profit measurement 49
6.2 The count 50
6.3 Valuation 51
6.4 Historical cost as an input value 53
6.5 Current replacement cost as an input value 56
6.6 Practice under historical cost accounting 57
6.7 Current value accounting 58
6.8 Long term contracts 59
6.9 Summary 59
7 The 'Italian method' 62
7.2 History 62
7.2 Double entry: explanation and justification 63
7.3 The advantages of double entry 67
7.4 The trading account: gross profit 69
7.5 The rest of the profit and loss account 71
7.6 Stock, accruals and prepayments 72
7.7 Provisions 74
7.8 The balance sheet 77
7.9 Summary 77
8 Accounting techniques 79
8.1 Books and ledgers 79
8.2 Control accounts 80
8.3 The trial balance 81
8.4 Thejournal 82
8.5 Incomplete records 86
8.6 Machine and computer accounting ^
8.7 Summary 90
Appendix 8 An example of the application of computers to
accounting 91
Contents vii
Part II Accounting for business entities
9 Partnerships 97
9.1 The partnership form 97
9.2 Taxation and disclosure 98
9.3 Accounting implications 99
9.4 Summary 102
10 Companies: law, tax and finance 103
10.1 The need for capital 103
10.2 The corporate entity 104
10.3 Types of capital 105
10.4 The separation of ownership from management 107
10.5 Taxation 108
10.6 Raising finance 112
10.7 New issues 115
10.8 Financial adjustments 117
10.9 Summary 118
11 Companies: stewardship 120
11.1 Objectives of company reports 120
11.2 Disclosure in annual reports 123
11.3 Published financial statements 124
12.4 Groups 128
11.5 Auditing 131
11.6 Dividend policy 133
11.7 Summary 134
Appendix 11 Formats for British annual financial statements
from Schedule 4 of the Companies Act 1985 as amended by the
Companies Act 1989 136
12 Accounting under inflation 143
12.1 Inflation 143
12.2 Effects on accounting 145
12.3 General or specific adjustment 146
22.4 Partial adjustments 150
22.5 Current purchasing power systems 151
22.6 Current value accounting 152
22.7 Current cost accounting 154
22.8 Summary 157
13 International financial accounting 159
13.2 Background factors 159
23.2 Forms of business organization 162
23.3 Accounting practices 163
23.4 Harmonization 164
13.5 Summary 166
viii Introduction to Financial Accounting
Part III Interpretation of financial information
14 Profitability 171
14.1 Definitions of accounting aggregates 171
24.2 Asset ratios and gearing 173
14.3 Profitability ratios 174
14.4 Profit and sales ratios 177
14.5 Summary 179
15 Liquidity 181
15.1 The cash flow cycle 181
15.2 Flow statements 184
15.3 UK flow statements 186
15.4 Tfie measurement of liquidity 189
15.5 The reasons for and costs of holding current items 191
15.6 Cash forecasts and budgets 194
15.7 Summary 195
16 Valuation of the business 197
16.1 Balance sheet assets 197
16.2 Other assets 199
16.3 Valuation by expectations 201
16.4 Market valuations 202
16.5 Summary 205
Appendix
Excerpts from the annual report and financial statements of Marks
and Spencer pic, 1991 206
Index 228
Figures
2.1 Valuation methods 11
2.2 Profit measures 12
5.1 Straight line depreciation 35
6.1 Stock valuation 60
8.1 Example of a journal sheet 82
8.2 Journal sheet of F.Montefeltro for 31.12.99 83
9.1 Journal sheet for Alpha and Beta at 31 December 1990 100
10.1 Types of external long term finance 106
12.1 ED 18's valuation of plant 156
15.1 A simple cash cycle 182
15.2 Cash cycle with debtors and creditors added 182
15.3 Cash cycle with short term borrowing and lending 183
15.4 Cash cycle with long term flows added 184
15.5 Example of a cash budget 195
16.1 Valuation methods 204
Tables
3.1 Balance sheet of the business of P. Smith as at 31 December
1993 15
4.1 A profit calculation 31
5.1 Straight line depreciation of net cost 36
5.2 The reducing balance method 38
5.3 The reducing balance formula 39
5.4 Depreciation methods contrasted 40
5.5 The usage method 41
5.6 The effect on assets of not charging depreciation 45
6.1 The relation between stock valuation and profit 50
6.2 Assignment of overheads in the 300 largest UK companies 52
6.3 Example of stock purchases 53
6.4 Example of stock valuation 58
6.5 Use of valuation bases in the 300 largest UK companies 58
7.1 Examples of transactions 64
7.2 The meaning of 'debit' and 'credit' 65
7.3 Cash account from Table 7.1 68
7.4 Transactions of Artists Materials 69
7.5 Trading account of Artists Materials for the period ending
31 December 70
7.6 Further transactions of Artists Materials 71
7.7 Trading and profit and loss account of Artists Materials for
the period ending 31 December 72
8.1 Trial balance extracted from the books of F. Montefeltro
as at 31.12.99 81
8.2 Trial balance of F. Montefeltro as at 31.12.99 after journal
sheet adjustments 84
8.3 Trading and profit and loss account of F. Montefeltro for
the year ending 31.12.99 85
8.4 Balance sheet of F. Montefeltro as at 31.12.99 85
8.5 Cash account of S. Malatesta as at 31.12.96 87
8.6 Balance sheet of S. Malatesta as at 31.12.95 87
Tables xi
8.7 Trading and profit and loss account of S. Malatesta for the
year ending 31.12.96 89
8.8 Balance sheet of S. Malatesta as at 31.12.96 90
9.1 Trial balance of Alpha and Beta as at 31 December 1990 99
9.2 Trading and profit and loss account of Alpha and Beta for
the year ended 31 December 1990 101
9.3 Appropriation account of Alpha and Beta 101
9.4 Current accounts of Alpha and Beta 101
9.5 Balance sheet of Alpha and Beta as at 31 December 1990 101
10.1 Effect of tax credit on income tax paid on dividends 110
10.2 Comparison of the imputation and classical taxation systems 110
10.3 Effect of paying interest or dividend 111
10.4 The long term capital position of company X 114
10.5 Profits of company X over two years 115
11.1 An abbreviated vertical balance sheet 126
11.2 A possible published profit and loss account 127
11.3 P Ltd abbreviated balance sheet as at 31.12.91 129
11.4 S Ltd abbreviated balance sheet as at 31.12.91 129
11.5 Abbreviated consolidated balance sheet of P Ltd and
subsidiary as at 31.12.91 130
11.6 Abbreviated consolidated balance sheet of P Ltd and
subsidiary (80% share of S Ltd) as at 31.12.91 131
11.7 Abbreviated consolidated profit and loss account of P Ltd
and subsidiary for the year ended 31.12.91 131
12.1 Index of retail prices, 1968 77 144
12.2 Increase in yearly average of the general index of retail
prices, 1968 77 144
12.3 Capital maintenance concepts 148
13.1 Some professional bodies 161
13.2 Stock Exchanges with over 200 domestic listed companies 161
13.3 Company names 163
13.4 A two group classification 164
13.5 Implementation of Accounting Directives as laws 166
14.1 Abbreviated balance sheet of Ay Ltd as at 31 March
1995 172
14.2 Abbreviated balance sheet of Ay Ltd as at 31 March 172
14.3 Return on capital for Bee Ltd 175
14.4 Sales and profit of Sea Ltd 178
14.5 Sales and profit of Sea Ltd and percentages of sales 179
15.1 Apollo Ltd balance sheets as at 31 December 185
15.2 Apollo Ltd cash flow statement, 1991 185
15.3 Jupiter Ltd balance sheets as at 31 December 186
15.4 Jupiter Ltd extracts from the profit and loss account for
the year ended 31 December 1993 187
xii Tables
15.5 Jupiter Ltd statement of source and application of
funds for the year ended 31 December 1993 187
15.6 Illustration of possible cash flow statement 188
16.1 Paradigm Ltd balance sheet 198
16.2 Paradigm Ltd balance sheet with 'unconventional'
assets added 200 |
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| language | English |
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| spelling | Nobes, Christopher 1950- Verfasser (DE-588)124003281 aut Introduction to financial accounting Christopher Nobes 3. ed. London u.a. Routledge 1992 XII, 231 S. txt rdacontent n rdamedia nc rdacarrier États financiers - Grande-Bretagne ram Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004052895&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Nobes, Christopher 1950- Introduction to financial accounting États financiers - Grande-Bretagne ram Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd |
| subject_GND | (DE-588)4113562-3 |
| title | Introduction to financial accounting |
| title_auth | Introduction to financial accounting |
| title_exact_search | Introduction to financial accounting |
| title_full | Introduction to financial accounting Christopher Nobes |
| title_fullStr | Introduction to financial accounting Christopher Nobes |
| title_full_unstemmed | Introduction to financial accounting Christopher Nobes |
| title_short | Introduction to financial accounting |
| title_sort | introduction to financial accounting |
| topic | États financiers - Grande-Bretagne ram Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | États financiers - Grande-Bretagne Accounting Finanzbuchhaltung |
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